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Income Tax - Highlights / Catch Notes

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Income taxable in India - Royalty u/s. 9 and/or under Article- ...

Case Laws     Income Tax

January 1, 2024

Income taxable in India - Royalty u/s. 9 and/or under Article- 12 of India - payments made in terms of Sponsorship Agreement - Singapore, DTAA - sponsorship of the ICC Cricket Events - such payments cannot be considered as royalty in the hands of recipient u/s. 9(1)(vi) - AT

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